论企业集团的预算管理.doc.doc

论企业集团的预算管理 作者姓名：王维 专业名称：会计与审计 指导教师：王 婷 助教  摘要 预算管理作为管理现代企业集团最有用的方法之一，对企业来说是不可或缺的。 因此，本文研究的目的和意义在于结合目前中国大多数企业集团的类型及发展阶段，详细描述企业集团的预算管理流程，使企业集团根据自己的特点，在把握预算管理的科学内涵的基础上，高度重视和合理安排预算工作，提升自己的管理水平。 文章共分为四大部分，第一部分是绪论，绪论中将包括本文的研究目的及意义，详细阐述目前对于本课题国内外的研究现状，并概括本文的创新之处；第二部分包括企业集团预算管理的理论基础，企业集团的概念及类型、企业集团预算管理的相关概念及阶段划分、企业集团预算管理的理论依据等；第三部分对企业集团预算管理所需要的组织模式进行研究，为下一部分预算管理流程编制提供组织上的支持;第四部分主要对企业集团预算管理的流程及时间安排进行研究，本部分结合目前中国大多数企业集团的类型和所处的阶段，本部分为本课题的重点内容，提供的流程具有可操作性，希望可以指导企业的实践。 关键词：企业集团 预算管理 预算流程  Abstract As one of the most useful method of managing modern corporate group, budget management is indispensable. Additionally, the difference of companies’ types results in the difference of budget controlling models; the stage of companies’ development has diversity of method of budget controlling models; the stage of companies’ development has diversity of method of budget controlling models; the stage of companies’ development has diversity of method of budget management. So, the purpose and significance of the literature is to make the companies understand their own characteristics with connecting the types and the development stages and describing the process of budget management, so that the companies attach the importance of budget management to promote their management level. The budget management of corporate groups is a hot topic in recent studies, and the study of theories and practice of the budget management has come to a high level. But as to the present study, it is not systematic to put the theories to the practice. So, the main innovation of the paper is connecting the most of Chinese corporate groups types and present development stages, describing the process in detail. From the segment of the collection and information tail, establishment of data base of budget reference, organization of budget, correction of budget feedback, the relative indexes systems are designed to strive for realizing the maneuverability. All in all, the main of the paper is to connect the theor